Moldova’s legislature has amended the Tax Code to raise the VAT registration threshold to 3.2 million lei, a move that the Ministry of Finance only partially supports by proposing 1.7 million lei. The current threshold, effective 1 January 2026, stands at 1.5 million lei, and the EU directive caps the limit at 85 000 € or its equivalent.
The legislature proposes raising the threshold to 3.2 million lei.
The Ministry supports a partial increase to 1.7 million lei.
The change took effect on 1 January 2026.
The EU Directive caps the threshold at 85,000 € or its equivalent in national currency.
Get VAT and indirect tax news delivered to your inbox twice a week.
No spam. Unsubscribe anytime.
MoldPres · 26 days ago
Moldovan Parliament has raised the VAT registration threshold from 1.2 million lei to 1.7 million lei, effective 1 March 2026. The change reduces the number of companies required to register for VAT and aims to ease administrative burdens for microenterprises.
VATabout · about 18 hours ago
Hungary’s National Tax and Customs Office has released the ViDA implementation document outlining mandatory e‑invoicing and real‑time VAT reporting. The reform requires all taxable persons to exchange invoices in the EN 16931 format, prohibits email distribution, and introduces an AOR reporting obligation within five days. The five‑corner model will be used for transmission, with service providers optional.
Bloomberg Tax · 2 days ago
The Norwegian Tax Administration issued Binding Advance Ruling No. 1/2026 on March 11, clarifying VAT invoicing timing rules for construction projects. The ruling addresses whether the contract sum can be invoiced to the developer upon delivery of the building and whether VAT can be deferred until that time. It applies to group companies and their parent and developer entities.
VatCalc · 2 days ago
The European Court of Justice issued three rulings on 12 March 2026 that clarified VAT deduction rights across the EU. The decisions confirmed that Spain can maintain its entertainment expense restrictions under Article 176, that late invoices do not preclude deductions if claimed within the limitation period, and that technical failures in electronic refund transmission cannot cancel refund claims. These rulings reinforce that VAT rights cannot be undermined by excessive formalism or administrative shortcomings.
International Tax Review · 3 days ago
The Court of Justice of the European Union, in Case C‑515/24, confirmed that Spain’s limitation on input VAT deduction for entertainment expenses is compatible with EU law. The ruling clarifies that the exclusion was maintained under Article 176 of the VAT Directive because it existed at the time of Spain’s accession to the EU, thereby strengthening the Spanish legislature’s position while leaving room for future disputes over expense classification.
VatCalc · 3 days ago
Italy has postponed its planned €2 customs handling fee for e‑commerce parcels from outside the EU until the EU-level fee takes effect on 1 July 2026. The fee would apply to parcels not exceeding €150 intrinsic value, covering both B2C and B2B shipments, and is expected to generate €123 million in 2026 and €245 million from 2027 onward. The EU will introduce an interim €3 levy from 1 July 2026 and a €2 levy from 1 November 2026, with plans to remove the €150 de‑minimis exemption in 2028.